This paper reports on exploratory studies to determine whether sex differences in the attribution process are operative among first-level management positions. Studies were conducted within several organizations using similar procedures in each. First-level management males and females, matched as closely as possible, were asked to describe an occasion on which they felt they had been most successful and an occasion on which they felt they had been least successful. For each situation the managers were asked to rate the importance to the outcome of a number of causes: ability, effort, ease or difficulty of the task, and luck. In addition, these persons were asked to evaluate themselves on a number of characteristics relevant to their job performance and to complete a questionnaire measuring job satisfaction. Results indicated that the patterns of male and female managers showed a surprisingly high degree of similarity, giving weight to the argument that males and females in equivalent positions are more similar than different. Ability differences occured between the two groups, with males consistently rating their performance and ability higher and attributing success more to their ability. For the female managers, estimates of ability were significantly linked to self-estimated physical attractiveness and to their perceived relationship with their supervisors. Attitudinal differences between young and older management women were also noted. (Author/PC)